Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bi...
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
The UK has long been something of an anomaly in the world of transfer pricing documentation.
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned...